1 Process and production of section 32A reports
Statutory requirement: Section 32A(2) of the PFA:
The Minister responsible for each appropriation or class of outputs must, within 3 months of the end of that financial year, prepare and present to the House of Representatives a report that complies with subsection 3 [of 32A].
1.1 Responsibility of the Minister
The Minister responsible for the relevant non-departmental appropriation is also responsible for the preparation of the section 32A performance report by 30 September each year. To reflect this responsibility, the Minister may choose to sign the foreword of the report. In practice, the Minister's department that administers the non-departmental appropriation, supports the Minister in the preparation of the section 32A report.
To make it easier for Parliament to scrutinise section 32A reports, the reports are tabled as a compendium by the Minister of Finance on behalf of all Ministers. Therefore, responsible Ministers are not currently required to present the report to the House of Representatives.
